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2015 (3) TMI 439 - CESTAT NEW DELHIDenial of refund claim - Bar of limitation - claims were rejected by the original authority on the ground that the condition No. 2 of the Notification No. 05/2006-CE was not fulfilled and accordingly the claims were time barred - Held that:- these claims were submitted by them electronically on 13.12.2010. I find that the Range superintendent vide his letter dated 13.05.2011 asked the appellant to submit the hard copy of the refund claim in office of the Central Excise, Division Noida. In response to that letter the claims were submitted by the appellants in the Divisional Office on 25.08.2011. The fact of submission of the claim on 13.12.2010, has been admitted by the Range Superintendent in his letter dated 13.05.2011. Since the appellants have submitted the claim electronically in pursuance of Board Circular as well as the trade notices, it will be in interest of justice not to treat the claims as time barred as the refund claims were electronically submitted on 13.12.2010. I therefore set aside the Order-in-Appeal and hold that claims cannot be rejected as time barred in view of the fact that the claims were submitted electronically within time. - Decided in favour of assessee.
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